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The tariff classification of footwear from South Africa.
Issued January 15, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B80721 (January 15, 1997)
Tariff classification
HTS codes: 6404.19.35
Headings: 6404
Product description
The submitted sample, style "Shaka" is described as a unisex sports sandal. It has an open toe, open heel polypropylene textile upper consisting of several interlinked, one inch wide straps with adjustable plastic buckles and hook-and-loop type closures, a two layered EVA midsole and a rubber/plastic outer sole. To promote this product as footwear from Africa, you state, a small carved wood mask ornament dangle of nominal value ($0.10) has been attached to the strap of one sandal.
CBP rationale
The applicable subheading for the sandal described above will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics.
Full text
NY B80721 January 15, 1997 CLA-2-64:RR:NC:TA:346 B80721 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Stephen L. Besler W.J. Byrnes & Co. P.O. Box 22377 Tucson, AZ 85734-2377 RE: The tariff classification of footwear from South Africa. Dear Mr Besler: In your letter dated December 16, 1996, on behalf of LSS Supply, Inc., you requested a tariff classification ruling. The submitted sample, style "Shaka" is described as a unisex sports sandal. It has an open toe, open heel polypropylene textile upper consisting of several interlinked, one inch wide straps with adjustable plastic buckles and hook-and-loop type closures, a two layered EVA midsole and a rubber/plastic outer sole. To promote this product as footwear from Africa, you state, a small carved wood mask ornament dangle of nominal value ($0.10) has been attached to the strap of one sandal. The applicable subheading for the sandal described above will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem. We are returning your sample as you requested. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Sheridan at 212-466-5889. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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